Comment on FR Doc # 2010-21257

I believe that eliminating the FTD coupons will be a hardship to many small business owners and will lead to reduced compliance. There are many small businesses that don't have computers, but they do have local banks. I am aware of a number of small businesses such as excavators, builders, etc. who seasonally hire one or two employees. Some of them don't have computers. They are really good at moving dirt or building pole barns, but they have no interest in attempting to log in to a website to authorize an EFT payment. One small business owner that I know doesn't believe in credit cards or even checking accounts. He pays for EVERYTHING in cash. His belief is, as long as the U.S. currency is a dollar bill, that's how I'm going to pay. When the U.S. Government won't let him go to his local bank and pay U.S. dollars to cover his U.S. tax obligations, I'm not sure what he will do. Another small business owner simply stated to me, "It will be a cold day..... when I authorize the U.S. Government take debits out of my checking account". This taxpayer is willing to write a check and pay with an FTD Coupon at the bank but he doesn’t want “big brother” debiting his account. The Federal Government wants tax payers to pay their taxes. I have always believed, "If you want someone to do something, make it easy for them." EFT is not easy for many small business owners. It will create a hardship for some and will likely lead to reduced compliance. Regarding accuracy, those who have previously signed up for EFTPS did it voluntarily because they are computer literate and have good keyboarding skills. The accuracy percentages will likely suffer and the calls to the EFTPS help line will likely increase dramatically if those without computer skills are forced to comply.